DICT.TW Dictionary Taiwan

 cap·i·ta·tion /ˌkæpəˈteʃən/
 人頭稅,每人均攤費

 cap·i·ta·tion /ˌkæpəˈteʃən/ 名詞
 按人計算

 cap·i·ta·tion n.
 1. A numbering of heads or individuals. [Obs.]
 2. A tax upon each head or person, without reference to property; a poll tax.
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 capitation
      n : a tax levied on the basis of a fixed amount per person